Version Superseded: 17/07/2012
Point in time view as at 19/07/2007.
Finance Act 2007, Cross Heading: Minor changes is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
15(1)In section 432ZA(5) of ICTA (linked assets), for “432F” substitute “ 432E ”.U.K.
(2)In section 434A(2A) of that Act (computation of losses and limitation on relief), for “paragraph 2” substitute “ paragraph 2(1) ”.
(3)In the heading of section 88 of FA 1989, for “fraction” substitute “ share ”.
(4)In paragraph 17 of Schedule 7 to FA 1991 (transitional provisions for chargeable gains and unrelieved general annuity business)—
(a)in sub-paragraph (4), for the words after “in an accounting period” substitute “ is so much of the chargeable gains arising to the company in the accounting period as are referable to its basic life assurance and general annuity business. ”, and
(b)omit sub-paragraphs (4A) and (5).
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